Tower & Sons v. United States

Two importations are' involved in this case. The invoice accompanying one described the merchandise as color drawings for cata-logues, and the entry described it as original water-color paintings. As to the other it is described in both the invoice and the entry papers as pencil and water-color drawings.

All the merchandise was assessed as manufactures of paper under paragraph 332 of the tariff act of 1913. Free entry was claimed in the protests under paragraph 652 of the same a,ct as original drawings and sketches in pen and ink or pencil and water colors. An alternative claim was made under…